Section 99 CGST - Appellate Authority for Advance Ruling

According to Section 99 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.